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一、武汉公交集团实施“营改增”的进展及相关情况(一)对营改增试点三个阶段的回顾为促进经济结构调整,支持现代服务业发展,完善我国税收制度,我国逐步推行营改增工作。第一阶段:2012年1月1日,首次在上海试点营改增工作。财政部、国家税务总局印发了《营业税改征增值税试点方案》(财税[2011]110号)、《关于在上海市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》(财税[2011]111号)。选择上海首次实施“营改增”的原因在营改增试点方案中有体现,即要综合考虑服务业发展状况、财政承
I. Progress and Related Situations of Wuhan Bus Group in Implementing the Principles of “Camping, Changing and Increasing” (I) Review of the Three Phases of Reforming Pilot Camps In order to promote economic restructuring and support the development of modern service industry and perfecting the taxation system in our country, Promoting the reform of the camp. The first stage: January 1, 2012, the first pilot camp in Shanghai to change jobs. The Ministry of Finance and the State Administration of Taxation issued the Pilot Scheme for Business Tax Reform and Levy of Value-added Tax (Cai Shui [2011] No. 110) and the Notice on Launching the Pilot Project of Replacing VAT for Business Tax in Transportation Industry and Some Modern Service Industries in Shanghai Cai Shui [2011] No. 111). The reasons for choosing Shanghai for the first time to implement “battalion reform and increase ” are reflected in the plan for increasing the number of camps and increasing the number of pilots. That is, comprehensive consideration should be given to the development of the service industry.